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Is the burden too small? : effective tax rates in Ghana
Nguyen-Thanh, David; Strupat, Christoph - 2012
This paper examines capital income taxation in Ghana. We calculate effective marginal tax rates (EMTR) and effective … has not been done so far for Ghana. We find that the wide range of tax incentives leads to a high variation of effective … average tax rates in Ghana. Tax holidays and preferential income tax rates lower the effective tax burden to a significant …
Persistent link: https://www.econbiz.de/10009677999
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Intellectual property box regimes : effective tax rates and tax policy considerations
Evers, Lisa; Miller, Helen; Spengel, Christoph - 2013 - First version: September 2013 ; This version: November 2013
11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We incorporate these policies into forward-looking measures of the cost of capital, effective marginal tax rates and...
Persistent link: https://www.econbiz.de/10010228563
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Effective tax rates under IP tax planning
Evers, Lisa; Spengel, Christoph - 2014
Tax planning with intangibles has become one of the most popular and most vividly debated topics in international taxation. We incorporate various intellectual property (IP) tax planning models into forward-looking measures of effective tax rates, namely the disposal of intangibles to low-tax...
Persistent link: https://www.econbiz.de/10010457918
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Intellectual property box regimes : effective tax rates and tax policy considerations
Evers, Lisa; Miller, Helen; Spengel, Christoph - 2013
11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We incorporate these policies into forward-looking measures of the cost of capital, effective marginal tax rates and...
Persistent link: https://www.econbiz.de/10010128713
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Calculating the Corporate Laffer Tax Rate Using Micro-Data
Veber, Carmel - 2019
This paper uses administrative panel micro-data of Israeli firms between 2006 and 2015 to calculate Corporate Laffer Tax rate. During this period, the corporate tax rate was gradually reduced, and raised back at the end of the sample. We first propose a theoretical model where three effects...
Persistent link: https://www.econbiz.de/10012860328
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Corporate effective tax rates for R&D : The case of expenditure-based R&D tax incentives
González Cabral, Ana Cinta - 2021
R&D tax incentives have become a widely used policy tool to promote business R&D. How do they shape firms’ incentives to invest in R&D? This paper contributes a methodology to construct forward-looking effective tax rates for an R&D investment that reflect the value of expenditure-based R&D...
Persistent link: https://www.econbiz.de/10012630195
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A Comparison of Corporate Tax Rates in Selected Asian Countries : 1980–2020
McGee, Robert W. - 2021
Persistent link: https://www.econbiz.de/10013242361
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A Comparison of Corporate Tax Rates in the Four Chinas : 1980–2020
McGee, Robert W. - 2021
Persistent link: https://www.econbiz.de/10013242363
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What Really Affects German Firms' Effective Tax Rate?
Kraft, Anastasia - 2014
This paper investigates the determinants of the effective tax rate (ETR) of German firms spanning the Germany's Corporate Tax Reform 2008 (GTR08). This paper is the first to analyze the drivers of ETR using German longitudinal data. The results show that larger companies, growth firms, and firms...
Persistent link: https://www.econbiz.de/10013063650
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Multinational corporations' effective tax rates : evidence from orbis
Janský, Petr; Garcia-Bernardo, Javier; Torslov, Thomas - 2020
Effective tax rates (ETRs) estimated from the balance sheet data of multinational corporations (MNCs) are useful for comparing MNCs' corporate income taxation across countries. In this paper we propose a new methodological approach to estimate ETRs as reliably and as for as many countries as...
Persistent link: https://www.econbiz.de/10012242919